The Retirement Tier: The Other Side of Accumulation
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Key Takeaways

Participants approaching retirement are asking for help with retirement income planning—and their confidence in this area is low, particularly where the decisions are hardest.

A retirement tier is the set of investment solutions within a DC plan designed to help participants convert savings into sustainable income.

We offer a four-part approach for sponsors and DC specialists who want to close the gap between what their plan promises and what it delivers, with particular attention to the DC specialist’s role in the retirement income conversation.

DC plans are designed for accumulation. The retirement tier—the part of the plan designed to help participants convert savings into income—is where most plans have more to offer than sponsors realize.

As workers approach retirement, their priorities shift. Am I saving enough? becomes Will this last? 

For most participants, both questions have the same starting point: a target date fund (TDF). TDF assets now represent an estimated 39% of all DC plan assets, up from 31% in 2018; Cerulli projects they’ll account for nearly half by the end of the decade. Contributions flowing into TDFs as a share of total 401(k) contributions now exceed 65%. The TDF is how most participants save for retirement. What happens when it’s time to spend is a question the industry hasn’t fully answered—and participants know it.

Exhibit 1: TDF assets are on track to represent nearly half of all DC assets by 2030
TDF assets and contributions, 2018-2030E
Exhibit 1: TDF assets are on track to represent nearly half of all DC assets by 2030

Source: Department of Labor, Investment Company Institute, PSCA, Vanguard “How America Saves,” and Cerulli Associates, U.S. Defined Contribution Distribution 2025.

Voya’s research finds that participant confidence in making retirement income decisions remains low—and lowest precisely where the stakes are highest: converting savings into income, understanding how long assets will last, and building a drawdown strategy.

Exhibit 2: Participants report the lowest levels of confidence in decisions that matter most
Exhibit 2: Participants report the lowest levels of confidence in decisions that matter most

As of 04/01/25. Source: Voya IM, 2025 Survey of the Retirement Landscape.

DC specialists may have more influence here than they realize. Nearly two-thirds of active participants have no financial advisor. Half say they plan to find one as they approach retirement.1 Until then, they report their plan sponsor as their primary source of financial guidance; for many, it’s the most consistent financial relationship they have.

A note about risk: There is no guarantee that any investment option will achieve its stated objective. Principal value fluctuates and there is no guarantee of value at any time, including the target date. The “target date” is the approximate date when an investor plans to start withdrawing their money. When their target date is reached, they may have more or less than the original amount invested. Stocks are more volatile than bonds, and portfolios with a higher concentration of stocks are more likely to experience greater fluctuations in value than portfolios with a higher concentration in bonds. Foreign stocks and small- and mid-cap stocks may be more volatile than large-cap stocks. Investing in bonds also, entails credit risk and interest rate risk. Generally, investors with longer timeframes can consider assuming more risk in their investment portfolio. Guarantees are based on the claims-paying ability of the insuring company.

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1 Source: Cerulli Associates, U.S. Retirement End-Investor 2025.

 

Past performance does not guarantee future results. This market insight has been prepared by Voya Investment Management for informational purposes. Nothing contained herein should be construed as (i) an offer to sell or solicitation of an offer to buy any security or (ii) a recommendation as to the advisability of investing in, purchasing or selling any security. Any opinions expressed herein reflect our judgment and are subject to change. Certain statements contained herein may represent future expectations or other forward-looking statements that are based on management’s current views and assumptions and involve known and unknown risks and uncertainties that could cause actual results, performance or events to differ materially from those expressed or implied in such statements. Actual results, performance or events may differ materially from those in such statements due to, without limitation, (1) general economic conditions, (2) performance of financial markets, (3) interest rate levels, (4) increasing levels of loan defaults, (5) changes in laws and regulations and (6) changes in the policies of governments and/or regulatory authorities. The opinions, views and information expressed in this commentary regarding holdings are subject to change without notice. The information provided regarding holdings is not a recommendation to buy or sell any security. Fund holdings are fluid and are subject to daily change based on market conditions and other factors.

This report is for educational purposes only. Each plan must consider the appropriateness of the investments and plan services offered to its participants. Your clients should consider the investment objectives, risks, charges and expenses of the Fund carefully before investing. For a free copy of the Fund’s prospectus, which contains this and other information, visit us at voyainvestments.com or call Voya Investment Management at 1 (800) 992-0180. Please instruct your clients to read the prospectus carefully before investing.

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